 | New York (State) - 1935 - 1272 pages
...reflect the income. In the case of the death of a taxpayer there shall be included in computing net income for the taxable period in which falls the date of his death, amounts accrued up to the date of his death if not otherwise properly includible in respect of such... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...a different period. In the case of the death of a taxpayer there shall be included in computing net income for the taxable period in which falls the date of his death, amounts accrued up to the date of his death if not otherwise properly includible in respect of such... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...a different period. In the case of the death of a taxpayer there shall be included in computing net income for the taxable period in which falls the date of his death, amounts accrued up to the date of his death if not otherwise properly includible in respect of such... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...period. In the case of the death of a taxpayer there shall o,1^^, of de8th be included, in computing net income for the taxable period in which falls the date of his death, amounts accrued up to the date of his death if not otherwise properly includible in respect to such... | |
 | United States - 1939 - 780 pages
...different period. In the case of the death of a taxpayer there shall be allowed as deductions and credits for the taxable period in which falls the date of his death, amounts accrued up to the date of his death (except deductions under section 23 (o)) if not otherwise... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...a different period. In the case of the death of a taxpayer there shall be included in computing net income for the taxable period in which falls the date of his death, amounts accrued up to the date of his death if not otherwise properly includible in respect of such... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...a different period. In the case of the death of a taxpayer there shall be included in computing net income for the taxable period in which falls the date of his death, amounts accrued up to the date of his death if not otherwise properly includible in respect of such... | |
 | 1941 - 1688 pages
...a different period. In the case of the death of a taxpayer there shall be Included In computing net Income for the taxable period In which falls the date of his death, amounts accrued up to the date of his death If not otherwise properly Includible In respect of such... | |
 | 1940 - 1806 pages
...a different period. In the case of the death of a taxpayer there shall be Included In computing net dend to each distributee such an amount of the gain recognized unde amounts accrued up to the date of his death If not otherwise properly Included In respect of such period... | |
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In the case of the death of a taxpayer there shall be included in computing net income for the taxable period in which falls the date of his death, amounts accrued up to the date of his death if not otherwise properly includible in respect of such period... 
